Mr. Brescher maintains a practice in tax, estate planning, employee benefits, ERISA and related tax and labor law matters. This includes the preparation of documents and advising with respect to the design and administration of benefit plans, such as pension, profit sharing, cash or deferred and employee stock ownership plans; welfare plans such as health, life disability and flexible benefit plans; and deferred compensation plans such as qualified and nonqualified stock options, supplemental executive retirement plans as well as funding mechanisms such as Rabbi trust and annuities for taxable and tax exempt entities. He provides advice regarding estate planning, fiduciary issues and other administrative matters regarding ERISA plans as well as tax, employment and ERISA advice regarding the treatment of benefits in mergers and acquisitions.
Mr. Brescher's extensive experience includes advising on executive compensation plans for non profit organizations; representing in administrative investigations regarding fiduciary issues; negotiating and reorganizing closely held businesses among adverse shareholders; and counseling on employee benefits during mergers and acquisitions.
Mr. Brescher was recently the Contributing Editor to New Jersey Transactions, a text being published by Matthew Bender & Co.; Co-Author of "Fiduciary Duties of Directed Trustees," Property and Probate, July/August 2002; Co-Author of "Allocation of Plan Expenses," Journal of Compensation and Benefits, September/October 2003; and Co-Author of "Mandatory Rollover Distributions and Location of Former Participants," Journal of Compensation and Benefits, January/February 2005.
Mr. Brescher has been recognized as a Chambers USA "Leaders in their Field" lawyer for 2006-2012 and as a New Jersey Super Lawyer for 2006-2009 and 2012. He is also listed in the 2007-2012 issues of Best Lawyers in America.
Memberships & Affiliations
American Bar Association - Section of Taxation; Employee Benefits Committee; Member of Task Force on Fringe Benefits; Employee Stock Ownership Plans Subcommittee
Real Property Probate and Trust Law Section (Employee Benefit Tax Problems and Fiduciary Issues Committees)
New Jersey State Bar Association, Taxation Section, Chair - 1990 to 1991; Taxation Section Newsletter, Editor, 1977 to 1979
ESOP Association
WEB Network
Estate Planning Council of Northern New Jersey
Small Business Council of America
Pingry School Board of Trustees, Chairman
New Jersey Historical Society, Board of Trustees
Representative Matters
Advice regarding executive compensation plan for non profit organizations
Establishment of Mirror Retirement Plan
Negotiated reorganization for closely held businesses among adverse shareholders
Representation in administrative investigations regarding fiduciary issues
News
03/22/12, Chambers USA 2012 Awards "Leading Lawyer" Rankings to 51 McCarter Lawyers
09/06/11, The Best Lawyers in America Recognizes 34 McCarter Lawyers in 2012 Referral Guide
06/10/11, Chambers USA 2011 Awards "Leading Lawyer" Rankings to 42 McCarter Lawyers
08/11/10, The Best Lawyers in America Recognizes 35 McCarter Lawyers in 2011 Referral Guide
03/26/10, 33 McCarter & English Lawyers Included in 2010 Chambers USA
07/29/09, The Best Lawyers in America Recognizes 33 McCarter Lawyers in 2010 Referral Guide
03/31/09, 43 McCarter Attorneys Recognized As New Jersey Super Lawyers for 2009
03/13/09, Chambers USA 2009 Profiles 25 McCarter Lawyers
09/25/08, The Best Lawyers in America Recognizes 34 McCarter Lawyers in 2009 Referral Guide
06/13/08, Chambers USA 2008 Ranks McCarter in Top Tiers for 14 Practice Categories
09/25/07, The Best Lawyers in America Recognizes 36 McCarter Lawyers in 2008 Referral Guide
07/01/07, Chambers USA 2007 Ranks McCarter No.1 in 5 Practices
Speaking
01/01/08, DWS Scudder Distributors Management
John B. Brescher, Jr.
DWS Scudder Distributors Management meeting
2003, Current Legal Developments
John B. Brescher, Jr.
ESOP Association of New York/New Jersey
01/01/02, Institute for Continuing Legal Education: numerous topics
John B. Brescher, Jr.
01/02/00, Employee Benefit Topics and Related Fiduciary Issues
John B. Brescher, Jr.
New Jersey Bankers Association
1993, Retirement Plan Elections in Estate Planning
John B. Brescher, Jr.
American Bar Association
1993, Reporting Requirements of Qualified Plans Under ERISA
John B. Brescher, Jr.
Enrolled Actuaries Conference
Publications
03/05/09, New Cobra Requirements under the 2009 Stimulus Bill
M&E Tax & Benefits Alerts
08/05/2008, New Legislation Mandates Employers Make Healthcare Deductions on Pre-Tax Basis
John B. Brescher, Jr.
M&E Tax & Employee Benefits Alert
10/01/2003, Allocation of Plan Expenses
John B. Brescher, Jr.
Journal of Compensation and Benefits
08/01/2002, Fiduciary Duties of Directed Trustees
John B. Brescher, Jr.
Property and Probate
11/01/1999, Use of Brokerage Accounts to Comply with ERISA Section 404(c)
John B. Brescher, Jr.
The Journal of Investment Consulting
09/01/1999, ERISA Section 404(c) Requirements: A Primer for Plan Sponsors and Investment Advisors, The Monitor
John B. Brescher, Jr.
07/01/1988, COBRA Draconian Penalties
John B. Brescher, Jr.
Employee Relations Law Journal, Volume 14